The
care or counselling of physically or mentally abused and traumatised
persons.

(b)

The care
or counselling of abandoned, abused, neglected, orphaned or homeless
children.

(c)

The care
or counselling of indigent persons over the age of 60.

(d)

The provision
of disaster relief.

(e)

The provision
of basic human necessities for indigent persons.

(f)

The rescue
of persons in distress.

(g)

Rehabilitative
counselling and education of prisoners, former prisoners and convicted
offenders.

(h)

The prevention
of addiction to, or rehabilitation, care and counselling of persons
addicted to, a dependence-forming substance.

(i)

Conflict
resolution or the promotion of reconciliation, mutual respect and
tolerance between the various peoples of South Africa, where such
activity is carried on by an organisation which is primarily funded
by donations.

(j)

The protection
of the safety of the general public, where such activity is carried
on by an organisation which is primarily funded by donations.

(k)

The promotion
or protection of family stability, where such activity is carried
on by an organisation which is primarily funded by donations.

(l)

The provision
of legal services for indigent persons.

(m)

The provision
of day care facilities for babies and toddlers of indigent parents.

2. Health
Care

(a)

The provision of health care services to indigent persons.

(b)

The care
or counselling of terminally ill persons or persons with a permanent
physical or mental impairment, including the counselling of their
families in this regard.

(c)

The prevention
of HIV infection or the distribution of information relating to HIV
and AIDS.

(d)

The care
or counselling of persons afflicted with AIDS/HIV, including the counselling
of their families in this regard.

(e)

The provision
of blood transfusion, organ donor or similar services.

(f)

The provision
of primary health care education.

3. Land
and Housing

(a)

The
development, construction, upgrading, conversion or procurement of
housing units for the benefit of indigent persons.

(b)

The development,
servicing or upgrading of stands for purposes of the activities contemplated
in subparagraph (a).

(c)

The provision
of residential care for retired persons, substantially all of whom
are over the age of 60, where regular meals and nursing services are
provided by the organisation carrying on such activity.

(d)

Building
and equipping of clinics, community centres or sport facilities for
the benefit of the indigent.

4.
Education and Development

(a)

The
provision of education by a “school” as defined in the
South African Schools Act, 1996, (Act No. 84 of 1996).

(b)

The provision
of “higher education” by a “higher education institution”
as defined in terms of the Higher Education Act, 1997, (Act No. 101
of 1997).

(c)

“Adult
basic education and training”, as defined in the Adult Basic
Education and Training Act, 2000, (Act No. 52 of 2000), including
literacy and numeracy education.

(d)

“Further
education and training” provided by a “public further
education and training institution” as defined in the Further
Education and Training Act, 1998, (Act No. 98 of 1998).

(e)

Training
for unemployed persons with the purpose of enabling them to obtain
employment.

(f)

The training
or education of persons with a permanent physical or mental impairment.

(g)

The provision
of bridging courses to enable indigent persons to enter a higher education
institution as envisaged in subparagraph (b).

(h)

The provision
of school buildings or equipment on land owned by either the State
or an organisation approved in terms of section 30 of the Income Tax
Act, 1962, carrying on activities as envisaged in subparagraphs (a)
to (g).

(i)

Career
guidance and counselling services provided to persons attending any
school or higher education institution as envisaged in subparagraphs
(a) and (b).

(j)

The provision
of hostel accommodation to students of an organisation approved in
terms of section 30 of the Income Tax Act, 1962, carrying on activities
envisaged in subparagraphs (a) to (g).

5.
Religion, Belief or Philosophy

(a)

The promotion and/or practice of religion which encompasses acts of
worship, witness and community service based on a belief in a deity
and a recognised creed.

(b)

The promotion
and/or practice of a belief.

(c)

The promotion
of, or engaging in, philosophical activities.

6. Cultural

(a)

The
advancement, promotion or preservation of the arts, culture or customs,
where such activity is carried on by an organisation which is primarily
funded by donations.

(b)

The promotion,
establishment, protection, preservation or maintenance of areas of
historical interest, national monuments, national heritage sites,
museums, including art galleries, archives and libraries, where the
organisation carrying on any such activity takes reasonable steps
to provide access to the indigent.

(c)

The provision
of youth development programs, where the organisation carrying on
such activity takes reasonable steps to provide access to the indigent.

7. Conservation,
Environment and Animal Welfare

(a)

Engaging
in the conservation, rehabilitation or protection of the natural environment,
including flora, fauna or the biosphere, where such activity is carried
on by an organisation which is primarily funded by donations.

(b)

The care
of animals, including the rehabilitation, or prevention of the ill-treatment
of animals, where such activity is carried on by an organisation which
is primarily funded by donations.

8. Research

Research, including agricultural, economic, educational, industrial, medical,
political, social, scientific and technological research, where such activity
is carried on by an organisation which is primarily funded by donations.

9. Sport

The administration, development, co-ordination or promotion of sport or
recreation in which the participants take part on a non-professional basis
as a pastime, where the organisation carrying on such activity takes reasonable
steps to provide access to the indigent.